Maharashtra Government exempts payment of late fee under the Maharashtra State Tax on professions, Trades, callings and Employment Acts, 1975

The State Government of Maharashtra in its notification dated 19th March 2020, has exempted the late fee payable by the registered employers in respect of monthly or annual returns pertaining to periods up to March 2019, due to technical difficulties faced by the taxpayers, subject to the fulfillment of eligibility conditions as mentioned below:

  1. Any amount payable as per return should have been / shall be paid on or before the filing of returns.
  2. The aforesaid employers should submit the returns pertaining to any periods up to March 2020 on or before April 30, 2020.

However, no refund or adjustment against any tax liability was be allowed where late fee has already been paid.

Further, If it is found that the employer has not fulfilled the conditions or has submitted false information to avail the benefit of exemption then, his exemption of late fee shall be revoked and action will be taken against him as per the provisions of law.

Click here to read the Circular.